On January 1, 2017, Windsor Company acquires $150,000of Spiderman Products, Inc.,10% bonds at a price of $139,375. Interest is received on January 1 of each year, and the bonds mature on January 1, 2020. The investment will provide Windsor Company a13% yield. The bonds are classified as held-to-maturity.

Show 3-year schedule of interest revenue and bond discount amortization, applying the effective-interest method.